Based on social identity theory and organizational identification theory, Bhattacharya, C.B. and Sen, S. [7] expanded the concept of identification [33] and designed a conceptual framework for C–C identification. Regarding the relationship between CSR and C–C identification, Sen, S. [34] suggested that a firm’s CSR activities can help the company build meaningful connections with consumers, as CSR actions transfer a firm’s mission into its soul or character, which affects consumers’ emotions as they relate to the company.